全面摊薄每股盈余的中文解释

如果公司有发行认股权证、期权、可转换债券或优先股等金融工具，公司未来可能需要增发新股，每股盈余(EPS)会因而遭稀释。全面摊薄每股盈余等于股东应占溢利除以计入可能增发的新股的总股数，以反映股东权益可能遭稀释的程度。

Fully Diluted EPS的英文解释

An EPS (earnings per share) figure that is calculated by dividing earnings by a larger amount of shares than the number currently outstanding. It assumes the eventual full issue of all shares connected to convertibles, options, warrants and convertible preferred shares. This leads to a greater dilution of the EPS figure.

• amount [ə´maunt]   n.总数；数量 v.合计   (初中英语单词)
• outstanding [aut´stændiŋ]   a.突出的；显著的   (高中英语单词)
• earnings [´ə:niŋz]   n.收益；报酬；获得   (英语六级单词)